Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she will undertake a review of the effectiveness of the off-payroll working rules.

The Government keeps all tax policy and legislation under review as part of the Budget process.

HMRC published both external research and internal analysis looking at the impacts of the reform to the off-payroll working rules in the private and voluntary sectors, introduced in April 2021.

HMRC will continue to provide support and guidance to individuals and businesses operating the rules and will continue to look for opportunities to improve the way these rules work in practice.